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PENGARUH E-PROCUREMENTTERHADAP TERWUJUDNYA GOOD GOVERNANCE Rieska Maharani; Ardi Hamzah
InFestasi Vol 4, No 1 (2008): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v4i1.1165

Abstract

The purpose of this research are to examine effect variablesabout e-procurement of good governance. The respondents of theresearch at Pemkot Surabaya. Purposive sampling technique is chosenwith criteria respondents at staff Pemkot Surabaya. Data has gatheredby questionnaires and documentation. Sample total is 66 respondent.The result of research with partial regression indicate that cognitivestyle significantly effect on result of effectiveness, efficiency,competitive, transparency, rule of law, and accountability. The resultof research with simultaneous regression indicate that perceptionabout effectiveness, efficiency, competitive, transparency, rule of law,and accountability . The value R2is 66,6% indicate that perceptionabout effectiveness, efficiency, competitive, transparency, rule of law,and accountability 66,6% on result of good governance, while 33,4%by other factors.
PENCATATAN AKUNTANSI PADA USAHA PETERNAKAN AYAM PETELUR ( Studi Kasus Usaha Peternakan Ayam Petelur di Kecamatan Sugio Lamongan ) Andrianto Andrianto; fitri nuraini; Rieska Maharani
Majalah Ekonomi Vol 22 No 1 Juli (2017)
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.946 KB)

Abstract

Accounting is an information system that generates a report to the parties concerned of the economic activity and the condition of the company. Micro, Small and Medium Enterprises (SMEs) as the support of the nation's economy is still many who have not applied the accounting in business. This study aims to identify and analyze the application of accounting at the Micro, Small and Medium Enterprises (SMEs) as well as the constraints faced in this dalamnya.Penelitian took 3 SMEs in the field of poultry farm located in Lamongan district by using a sampling method in order to conduct interviews the validity of the information received. The results showed that most, poultry breeders do not neatly financial records. Breeders only record cash received as out, the majority of these transactions take place every day in business management. The problem faced by the farmers is the lack of knowledge and educational background of the farmers, the financial accounting records. Besides, the lack of local government's role in providing training and guidance, especially in the accounting records. Keywords: Accounting, Poultry, SAK-ETAP,UMKM
TOURISM INDUSTRY BANKRUPTCY ANALYSIS OF IMPACT COVID-19 PANDEMIC Rieska Maharani; Tyasha Ayu Melynda Sari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3453

Abstract

This study aims to determine the bankruptcy analysis used in tourism industry companies due to the impact of Covid-19 in Indonesia. This study uses four bankruptcy analyzes, namely Springate (S-Score), Zmijewski analysis (X-Score), Grover analysis (G-Score), and Altman analysis (Z-Score). The sample used is a restaurant, hotel, and tourism company listed on the IDX during 2018-2020. The sampling technique was purposive sampling with a total sample of 27 companies. The results showed that the analysis, namely Springate (S-Score) there were 25 companies in a state of bankruptcy and two companies in good health, Zmijewski analysis (X-Score) there were four companies in bankruptcy and 23 companies in good health, Grover analysis (G-Score) Score) there are 14 companies in bankruptcy and 13 companies in good health, and Altman analysis (Z-Score) there are 18 companies in a state of bankruptcy, five companies in a state of a gray area (gray), and four companies in a state not bankrupt. The occurrence of Covid-19 in Indonesia also has an impact on tourism and its supporting sectors such as restaurants and hotels. The reason is the policies that have been set by the government to suppress the growth of Covid-19.
Experiences And Perceptions Of MSME Entrepreneurs In Using E-Commerce Services As A Sales Platform In Indonesia: A Qualitative Approach To The Culinary Sector Moch. Wahyu Widodo; Rieska Maharani; Rina Maretasari; Agus Hermawan; Ludi Wishnu Wardana
JURNAL RISET MANAJEMEN (JURMA) Vol 2 No 2 (2024): June : Jurnal Riset Manajemen
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jurma.v2i2.1864

Abstract

This research aims to examine the experiences and perceptions of Micro, Small and Medium Enterprises (MSME) entrepreneurs in using e-commerce services as a sales platform in Indonesia, with a special focus on the culinary sector. Using a qualitative approach, this research involved in-depth interviews with a number of MSME culinary entrepreneurs to collect data regarding motivations, challenges, benefits and impacts of using e-commerce on their businesses. The research results show that e-commerce provides significant opportunities for culinary MSMEs to expand markets and increase sales. However, entrepreneurs also face various obstacles such as lack of technological knowledge, difficulties in logistics, and intense competition. This study concludes that although there are challenges that must be faced, the use of e-commerce can be an effective tool for developing MSME businesses in the culinary sector, provided there is adequate support in terms of education and technological infrastructure. These findings provide important insights for stakeholders in designing policies and programs that support the adoption of e-commerce by MSMEs in Indonesia.
The Influence of Socialization of SAK EMKM, Owner's Education Level, and Understanding of Accounting on the Implementation of SAK EMKM Rieska Maharani; Sudarmiatin Sudarmiatin; Ludi Wishnu Wardana
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 4 (2023): Desember : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i4.1919

Abstract

MSMEs in Indonesia have an essential role as pillars in economic development. However, MSMEs face problems related to financial management and difficulties in compiling financial records by applicable accounting standards. SAK EMKM is a financial accounting standard to support progress and make things easier for MSME players. Several factors can influence the implementation of SAK EMKM, namely socialization of SAK EMKM, the owner's education level, and understanding of accounting. The population in this research is MSME Culinary Tourism Centers (SWK), which are actively registered with the Surabaya City Cooperatives, SMEs, and Trade Office. The sampling technique used purposive sampling with the criteria of MSME actors who received SAK EMKM socialization and carried out financial records to obtain a sample size of 122 MSME actors. Data collection for this research used a questionnaire. The data analysis technique used is multiple linear regression analysis. Test data quality with validity and reliability tests. Next are the classical assumption tests: normality, multicollinearity, and heteroscedasticity. The hypothesis tests used were the t-test and F-test. The results of this research stated that the socialization of SAK EMKM and understanding of accounting partially had a positive and significant effect on the implementation of SAK EMKM. In contrast, the owner's education level had no significant effect on the implementation of SAK EMKM. This research shows that the socialization of SAK EMKM, the owner's education level, and understanding of accounting simultaneously have a positive and significant effect on the implementation of SAK EMKM.
Feasibility of MSMEs With SWOT Analysis Approach (Case Study at CV. Delta Raya, Sidoarjo) Rieska Maharani; Sudarmiatin Sudarmiatin; Puji Handayati
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 3 (2025): Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v3i3.3400

Abstract

The increasingly competitive competition in international market is a challenge for Indonesia. In the development and economic growth, Small and Medium Industries (SMEs) play an important role. This study was conducted to find the most relevant marketing strategy so that sales at CV. Delta Raya, Sidoarjo, can increase. Based on the results of observations, CV. Delta Rata is in quadrant 1, which indicates a favorable situation. For CV. Delta Rata, because it has the strength that can be utilized as an opportunity to increase sales results. With this study, it is expected that business actors will improve the quality and quantity of optimal services, expand the market, and maximize the development of information technology.